The Federal Insurance Contributions Act (FICA) mandates that U.S. resident taxpayers must fund (in the form of a federal payroll tax) the following programs: Together these taxes total nearly 8% of yearly earned income and are usually deducted or withheld automatically by the employer based on the employee's tax residency status and other information. Nonresident federal tax filers are exempt from these taxes. If you are a nonresident tax filer and these taxes were withheld from your paycheck in error, you will need to request a refund. See the section below for more information. If you are not sure about your tax residency status, please see our section on determining this status. In addition to nonresident federal tax filers, you are also not subject to Social Security or Medicare tax withholding on your wages if: If these taxes were withheld from your paycheck in error, you will need to request a refund. See the section below for more information. If your employer has withheld Social Security or Medicare taxes in error, follow these steps: You must first request a refund of these taxes from your employer. If your employer is able to refund these taxes, no further action is necessary. For Yale-earned income, contact the Yale international Tax Office. If your employer is unable to refund these taxes, request a statement outlining their denial of your refund and file Forms 843 and 8316. If you are unable to receive a refund of these taxes from your employer, you may then file Form 843 and 8316 to request a refund from the IRS. Make sure to include the following: Print, sign and date form and mail these documents to Department of the Treasury, Internal Revenue Service Center, Ogden UT 84201-0038. Do not include these documents with your federal income tax return. Remember to keep copies of what you file each year (in case your return gets reviewed and there is a problem or if the IRS audits you in the future).Social Security and Medicare Tax Refund
What is Social Security or Medicare Tax?
Who Can File For A Refund?
How to Request a Refund
Social Security and Medicare Tax Refund
This information is intended only for international students and scholars with income sources and level typical of students and scholars at Yale University. Although the information contained in this site has been reviewed carefully and should be adequate to assist most international students and scholars, it is not a substitute for advice obtained from the Internal Revenue Service (IRS) or a qualified tax accountant. If your visa status has changed in the past year, or you believe you have a complicated tax issue, please consult the IRS or a qualified tax accountant.
In addition, while the tax preparation software Sprintax is being provided to help you with your tax filing obligations, you are individually responsible for verifying that the correct information has been entered into the tax preparation software and included on all forms and/or other documents printed or derived from the tax preparation software, and ultimately responsible for any errors or omissions.